PENGARUH MOTIVASI, KOMPLEKSITAS TUGAS, DAN INSENTIF MONETER TERHADAP KINERJA INDIVIDU
DOI:
https://doi.org/10.12928/j.reksa.v8i2.4219Keywords:
Motivation, Task Complexity, Monetary Incentives, Goal-Setting Theory, Self-Determination TheoryAbstract
This study investigates the relationship between motivation and task complexity on performance. Monetary incentives are involved in this study as a moderating variable. The motivation examined in this research is intrinsic and extrinsic motivation. A 2x2 quasi-experiment has been conducted and involving 66 university students. Two and three-way ANOVA are used for hypothetical testing. The result shows that individuals with intrinsic motivation have shown better performance than those with extrinsic motivation. After individuals have faced more complex tasks, they achieved lower scores than those who faced less complex tasks. Prior studies suggested that motivation could be destructed by monetary incentives. However, there is no interaction proof when moderating variable is involved. The relationship between motivation and performance is not influenced by monetary incentives. In line with it, the relationship between task complexity and performance is also not strengthened or weakened by the given monetary incentives information. Thus, monetary incentives failed to influence the relationship between motivation, task complexity and performance.
References
Bailey, C. D., Brown, L. D., & Cocco, A. F. (1998). The Effects of Monetary Incentives on Worker Learning and Performance in an Assembly Task. Journal of Management Accounting Research, 10(3), 119–131. https://ssrn.com/abstract=117850
Bayuk, J. B., & Patrick, V. M. (2021). Is the uphill road the one more taken? How task complexity prompts action on non-pressing tasks. Journal of Business Research, 128(January 2019), 436–449. https://doi.org/10.1016/j.jbusres.2021.02.012
Bonner, S. E., & Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society, 27(4–5), 303–345. https://doi.org/10.1016/S0361-3682(01)00052-6
Buchheit, S., Dalton, D., Downen, T., & Pippin, S. (2012). Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research in Accounting, 24(2), 1–20. https://doi.org/10.2308/bria-50151
Cianci, A. M., Kaplan, S. E., & Samuels, J. A. (2013). The moderating effects of the incentive system and performance measure on managers’ and their superiors’ expectations about the manager’s effort. Behavioral Research in Accounting, 25(1), 115–134. https://doi.org/10.2308/bria-50290
Deci, E. L., & Ryan, R. M. (2008). Self-determination theory: A macrotheory of human motivation, development, and health. Canadian Psychology, 49(3), 182–185. https://doi.org/10.1037/a0012801
Eseryel, D., Law, V., Ifenthaler, D., Ge, X., & Miller, R. (2013). An investigation of the interrelationships between motivation, engagement, and complex problem solving in game-based learning. Educational Technology and Society, 17(1), 42–53. https://www.jstor.org/stable/jeductechsoci.17.1.42
Gagne, M., & Deci, E. L. (2005). Self-Determination Theory and Work Motivation. Journal of Organizational Behavior, 26(4), 331–362. https://doi.org/10.1002/job.322
Goerg, S. J., & Kube, S. (2012). Goals (Th)at Work – Goals, Monetary Incentives, and Workers’ Performance. Preprints of the Max Planck Institute for Research on Collective Goods. https://doi.org/10.2139/ssrn.2159663
Guymon, R. N., Balakrishnan, R., & Tubbs, R. M. (2008). The Effect of Task Interdependence and Type of Incentive Contract on Group Performance. Journal of Management Accounting Research, 20(s1), 1–18. https://doi.org/10.2308/jmar.2008.20.s-1.1
Hannan, R., Khrisnan, R., & Newman, A. H. (2008). The Effects of Disseminating Relative Performance Feedback in Tournament and Individual Performance Compensation Plans. Accounting Review, 83(4), 893–913. https://www.jstor.org/stable/30243529
Ioannou, I., Li, S. X., & Serafeim, G. (2016). The effect of target difficulty on target completion: The case of reducing carbon emissions. Accounting Review, 91(5), 1467–1492. https://doi.org/10.2308/accr-51307
Jenkins, G. Douglas, J., Mitra, A., Gupta, N., & Shaw, J. D. (1998). Are financial incentives related to performance? A meta-analytic review of empirical research. Journal of Applied Psychology, 83(5), 777–787. https://doi.org/10.1037/0021-9010.83.5.777
Kahneman, D. (2012). Thinking, Fast and Slow. Penguin.
Kelly, K. O., Webb, R. A., & Vance, T. (2015). The interactive effects of ex post goal adjustment and goal difficulty on performance. Journal of Management Accounting Research, 27(1), 1–25. https://doi.org/10.2308/jmar-50729
Klein, H. J., Wesson, M. J., Hollenbeck, J. R., & Alge, B. J. (1999). Goal Commitment and the Goal Setting Process Conceptual Clarification and Emprical Synthesis. Journal of Applied Psychology, 84, 885–896. https://doi.org/10.1037/0021-9010.84.6.885
Kunz, J. (2015). Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research, 27, 27–46. https://doi.org/10.1016/j.mar.2015.01.003
Kuvaas, B., Buch, R., Weibel, A., Dysvik, A., & Nerstad, C. G. L. (2017). Do intrinsic and extrinsic motivation relate differently to employee outcomes? Journal of Economic Psychology, 61, 244–258. https://doi.org/10.1016/j.joep.2017.05.004
Latham, G. P., & Pinder, C. C. (2005). Work Motivation Theory and Research at the Dawn of the Twenty-First Century. Annual Review of Psychology, 56(1), 485–516. https://doi.org/10.1146/annurev.psych.55.090902.142105
Locke, E. A., & Latham, G. P. (1990). A Theory of Goal Setting & Task Performance. Prentice-Hall, Inc. Retrieved from http://web.mit.edu/curhan/www/docs/Articles/15341_Readings/Motivation/Locke Theory of Goal Setting Ch 1-2.pdf
Lynn Hannan, R., McPhee, G. P., Newman, A. H., & Tafkov, I. D. (2013). The effect of relative performance information on performance and effort allocation in a multi-task environment. Accounting Review, 88(2), 553–575. https://doi.org/10.2308/accr-50312
Nahartyo, E. (2013). Desain dan Implementasi Riset Eksperimen. UPP STIM YKPN.
Naranjo-Gil, D., Cuevas-RodrÃguez, G., López-Cabrales, Ã., & Sánchez, J. M. (2012). The effects of incentive system and cognitive orientation on teams’ performance. Behavioral Research in Accounting, 24(2), 177–191. https://doi.org/10.2308/bria-50098
Presslee, A., Vance, T. W., & Webb, R. A. (2013). The effects of reward type on employee goal setting, goal commitment, and performance. Accounting Review, 88(5), 1805–1831. https://doi.org/10.2308/accr-50480
Ryan, R., & Deci, E. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. The American Psychologist, 55(1), 68–78. https://doi.org/10.1037/0003-066X.55.1.68
Stone, D. N., Bryant, S. M., & Wier, B. (2010). Why are financial incentive effects unreliable? An extension of self-determination theory. Behavioral Research in Accounting, 22(2), 105–132. https://doi.org/10.2308/bria.2010.22.2.105
Webb, A., Jeffrey, S. A., Schulz, A., Berberich, G., Bruggen, A., Kelly, K., Luft, J. (2010). Factors Affecting Goal Difficulty and Performance When Employees Select Their Own Performance Goals: Evidence from the Field. Journal of Management Accounting Research, 22221(209), 209–232. https://doi.org/10.2308/jmar.2010.22.1.209
Zhang, J., Zhang, Y., Song, Y., & Gong, Z. (2016). The different relations of extrinsic, introjected, identified regulation and intrinsic motivation on employees’ performance: Empirical studies following self-determination theory. Management Decision, Vol. 54 No, 2393–2412. https://doi.org/10.1108/MD-01-2016-0007
Bayuk, J. B., & Patrick, V. M. (2021). Is the uphill road the one more taken? How task complexity prompts action on non-pressing tasks. Journal of Business Research, 128(January 2019), 436–449. https://doi.org/10.1016/j.jbusres.2021.02.012
Bonner, S. E., & Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society, 27(4–5), 303–345. https://doi.org/10.1016/S0361-3682(01)00052-6
Buchheit, S., Dalton, D., Downen, T., & Pippin, S. (2012). Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research in Accounting, 24(2), 1–20. https://doi.org/10.2308/bria-50151
Cianci, A. M., Kaplan, S. E., & Samuels, J. A. (2013). The moderating effects of the incentive system and performance measure on managers’ and their superiors’ expectations about the manager’s effort. Behavioral Research in Accounting, 25(1), 115–134. https://doi.org/10.2308/bria-50290
Deci, E. L., & Ryan, R. M. (2008). Self-determination theory: A macrotheory of human motivation, development, and health. Canadian Psychology, 49(3), 182–185. https://doi.org/10.1037/a0012801
Eseryel, D., Law, V., Ifenthaler, D., Ge, X., & Miller, R. (2013). An investigation of the interrelationships between motivation, engagement, and complex problem solving in game-based learning. Educational Technology and Society, 17(1), 42–53. https://www.jstor.org/stable/jeductechsoci.17.1.42
Gagne, M., & Deci, E. L. (2005). Self-Determination Theory and Work Motivation. Journal of Organizational Behavior, 26(4), 331–362. https://doi.org/10.1002/job.322
Goerg, S. J., & Kube, S. (2012). Goals (Th)at Work – Goals, Monetary Incentives, and Workers’ Performance. Preprints of the Max Planck Institute for Research on Collective Goods. https://doi.org/10.2139/ssrn.2159663
Guymon, R. N., Balakrishnan, R., & Tubbs, R. M. (2008). The Effect of Task Interdependence and Type of Incentive Contract on Group Performance. Journal of Management Accounting Research, 20(s1), 1–18. https://doi.org/10.2308/jmar.2008.20.s-1.1
Hannan, R., Khrisnan, R., & Newman, A. H. (2008). The Effects of Disseminating Relative Performance Feedback in Tournament and Individual Performance Compensation Plans. Accounting Review, 83(4), 893–913. https://www.jstor.org/stable/30243529
Ioannou, I., Li, S. X., & Serafeim, G. (2016). The effect of target difficulty on target completion: The case of reducing carbon emissions. Accounting Review, 91(5), 1467–1492. https://doi.org/10.2308/accr-51307
Jenkins, G. Douglas, J., Mitra, A., Gupta, N., & Shaw, J. D. (1998). Are financial incentives related to performance? A meta-analytic review of empirical research. Journal of Applied Psychology, 83(5), 777–787. https://doi.org/10.1037/0021-9010.83.5.777
Kahneman, D. (2012). Thinking, Fast and Slow. Penguin.
Kelly, K. O., Webb, R. A., & Vance, T. (2015). The interactive effects of ex post goal adjustment and goal difficulty on performance. Journal of Management Accounting Research, 27(1), 1–25. https://doi.org/10.2308/jmar-50729
Klein, H. J., Wesson, M. J., Hollenbeck, J. R., & Alge, B. J. (1999). Goal Commitment and the Goal Setting Process Conceptual Clarification and Emprical Synthesis. Journal of Applied Psychology, 84, 885–896. https://doi.org/10.1037/0021-9010.84.6.885
Kunz, J. (2015). Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research, 27, 27–46. https://doi.org/10.1016/j.mar.2015.01.003
Kuvaas, B., Buch, R., Weibel, A., Dysvik, A., & Nerstad, C. G. L. (2017). Do intrinsic and extrinsic motivation relate differently to employee outcomes? Journal of Economic Psychology, 61, 244–258. https://doi.org/10.1016/j.joep.2017.05.004
Latham, G. P., & Pinder, C. C. (2005). Work Motivation Theory and Research at the Dawn of the Twenty-First Century. Annual Review of Psychology, 56(1), 485–516. https://doi.org/10.1146/annurev.psych.55.090902.142105
Locke, E. A., & Latham, G. P. (1990). A Theory of Goal Setting & Task Performance. Prentice-Hall, Inc. Retrieved from http://web.mit.edu/curhan/www/docs/Articles/15341_Readings/Motivation/Locke Theory of Goal Setting Ch 1-2.pdf
Lynn Hannan, R., McPhee, G. P., Newman, A. H., & Tafkov, I. D. (2013). The effect of relative performance information on performance and effort allocation in a multi-task environment. Accounting Review, 88(2), 553–575. https://doi.org/10.2308/accr-50312
Nahartyo, E. (2013). Desain dan Implementasi Riset Eksperimen. UPP STIM YKPN.
Naranjo-Gil, D., Cuevas-RodrÃguez, G., López-Cabrales, Ã., & Sánchez, J. M. (2012). The effects of incentive system and cognitive orientation on teams’ performance. Behavioral Research in Accounting, 24(2), 177–191. https://doi.org/10.2308/bria-50098
Presslee, A., Vance, T. W., & Webb, R. A. (2013). The effects of reward type on employee goal setting, goal commitment, and performance. Accounting Review, 88(5), 1805–1831. https://doi.org/10.2308/accr-50480
Ryan, R., & Deci, E. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. The American Psychologist, 55(1), 68–78. https://doi.org/10.1037/0003-066X.55.1.68
Stone, D. N., Bryant, S. M., & Wier, B. (2010). Why are financial incentive effects unreliable? An extension of self-determination theory. Behavioral Research in Accounting, 22(2), 105–132. https://doi.org/10.2308/bria.2010.22.2.105
Webb, A., Jeffrey, S. A., Schulz, A., Berberich, G., Bruggen, A., Kelly, K., Luft, J. (2010). Factors Affecting Goal Difficulty and Performance When Employees Select Their Own Performance Goals: Evidence from the Field. Journal of Management Accounting Research, 22221(209), 209–232. https://doi.org/10.2308/jmar.2010.22.1.209
Zhang, J., Zhang, Y., Song, Y., & Gong, Z. (2016). The different relations of extrinsic, introjected, identified regulation and intrinsic motivation on employees’ performance: Empirical studies following self-determination theory. Management Decision, Vol. 54 No, 2393–2412. https://doi.org/10.1108/MD-01-2016-0007
Downloads
Published
2021-09-17
Issue
Section
Articles
License
Authors who publish with JURNAL REKSA agree to the following terms:
- Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
